Looking at table 4F3A, which states current-carrying capacity (no mention of minimum or maximum). I note the current carrying capacity of flexible cables (single phase & non armoured) for 1.5mm & 2.5mm to be 16amp & 25amp respectively. The table does not submit an ambient temperature for those particular figures. However, does start to give rating factors for ambient temperatures from 35'c.
It also provides rating factors for 110'c, 150'c flexible cables, 35-80'c x 1 & 35-120'c x 1 respectively, i.e. no effect on current carrying capacities for those cables at those temperature ranges.
If we are to assume the ambient temperature of an immersion heater cupboard to be 40'c (i'e just measured mine at 33'c), a rating factor of 0.82 would apply.
Therefore, a standard flexible cable of 1.5mm & 2.5mm, would have capacity of 13.12a & 20.5a. Heat resistant flexible cables would not have their capacities, affected by this particular ambient temperature.
I see that some heat resistance flexes are sold as heat resistance to 85-90'c range.
My observations are; standard flexible cables would be at or above their limit, in terms of their current carrying capacities in the above scenario, whereas heat resistance would not. To use 2.5mm heat resistance flex for 3kw immersion heater, is not necessary whereas 1.5mm is more than sufficient.